BESKOY: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BESKOY
Largest movements
- Cash +€1,220
up €1,220 (+187%), from €651 to €1,872
mainly Trade debts (+€5,330) and Other debts (+€3,855)
- Receivables within one year -€249
no longer reported in 2023 (was €249)
- Deferred charges and accrued income -€221
down €221 (-42.7%), from €517 to €297
- Profit (loss) carried forward -€6,075
down €6,075 (-51.1%), from -€11,889 to -€17,965
- Trade debts +€5,330
up €5,330 (+329%), from €1,621 to €6,951
- Other debts +€3,855
new in 2023: €3,855
- Provisions -€3,000
no longer reported in 2023 (was €3,000)
- Tax, wage and social debts +€641
up €641 (+34.8%), from €1,842 to €2,483
of which Taxes: +€341
- Gross operating margin +€7,737
up €7,737 (+51.1%), from -€15,138 to -€7,400
- Provisions -€3,000
new in 2023: -€3,000
- Staff costs -€751
down €751 (-94.5%), from €795 to €44
- Depreciation -€713
no longer reported in 2023 (was €713)
- Other operating charges -€424
down €424 (-32.9%), from €1,287 to €864
From the 2022 result to the 2023 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,863 | €2,614 | +€751 | +40.3% |
| Fixed assets | 21/28 | €446 | €446 | = | 0.0% |
| Tangible fixed assets | 22/27 | €403 | €403 | = | 0.0% |
| Furniture and vehicles | 24 | €403 | €403 | = | 0.0% |
| Financial fixed assets | 28 | €42 | €42 | = | 0.0% |
| Current assets | 29/58 | €1,418 | €2,168 | +€751 | +53.0% |
| Amounts receivable within one year | 40/41 | €249 | - | -€249 | |
| Other amounts receivable | 41 | €249 | - | -€249 | |
| Cash at bank and in hand | 54/58 | €651 | €1,872 | +€1,220 | +187% |
| Deferred charges and accrued income | 490/1 | €517 | €297 | -€221 | -42.7% |
| Total equity and liabilities | 10/49 | €1,863 | €2,614 | +€751 | +40.3% |
| Equity | 10/15 | -€4,599 | -€10,675 | -€6,075 | -132% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €890 | €890 | = | 0.0% |
| Non-distributable reserves | 130/1 | €890 | €890 | = | 0.0% |
| Reserves not available under the articles | 1311 | €890 | €890 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,889 | -€17,965 | -€6,075 | -51.1% |
| Provisions and deferred taxes | 16 | €3,000 | - | -€3,000 | |
| Provisions for liabilities and charges | 160/5 | €3,000 | - | -€3,000 | |
| Other liabilities and charges | 164/5 | €3,000 | - | -€3,000 | |
| Amounts payable | 17/49 | €3,463 | €13,289 | +€9,826 | +284% |
| Amounts payable within one year | 42/48 | €3,463 | €13,289 | +€9,826 | +284% |
| Trade debts | 44 | €1,621 | €6,951 | +€5,330 | +329% |
| Suppliers | 440/4 | €1,621 | €6,951 | +€5,330 | +329% |
| Taxes, remuneration and social security | 45 | €1,842 | €2,483 | +€641 | +34.8% |
| Taxes | 450/3 | €942 | €1,283 | +€341 | +36.2% |
| Remuneration and social security | 454/9 | €900 | €1,200 | +€300 | +33.3% |
| Other amounts payable | 47/48 | - | €3,855 | +€3,855 | |
| Remuneration, social security and pensions | 62 | €795 | €44 | -€751 | -94.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €713 | - | -€713 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€3,000 | -€3,000 | |
| Other operating charges | 640/8 | €1,287 | €864 | -€424 | -32.9% |
| Gross operating margin | 9900 | -€15,138 | -€7,400 | +€7,737 | +51.1% |
| Operating profit (loss) | 9901 | -€17,933 | -€5,308 | +€12,625 | +70.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,105 | €767 | -€338 | -30.6% |
| Recurring financial charges | 65 | €1,105 | €767 | -€338 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | -€19,038 | -€6,075 | +€12,963 | +68.1% |
| Profit (loss) for the period | 9904 | -€19,038 | -€6,075 | +€12,963 | +68.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,038 | -€6,075 | +€12,963 | +68.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.